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VAT default surcharge � Appellant�s book-keeper was only individual in the company who was able to complete return and arrange payment of vat - book-keeper ill when vat due for payment - whether reasonable excuse - no - whether penalty disproportionate - no - Appeal dismissed
Sitting in public at H M Courts and Tribunals Service, Lincoln County Court on 12 August 2014
R J P Electrical Limited (�the Appellant�) appeals against a default surcharge of �2,198.18, for its failure to submit in respect of its VAT period ended 31 August 2013, by the due date, payment of the VAT due. The surcharge was calculated at 15% of the VAT due of �14,654.55.
The Appellant did not attend the hearing. The Tribunal was satisfied that the Appellant had been given notice of the time, date and venue of the appeal hearing and that it was in the interests of justice to proceed.
The point at issue is whether or not the Appellant has a reasonable excuse for making late payment.
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